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ÌÇÐÄVlog

Last updated

10 March 2026

The complete, ready-to-teach and exam-ready Unit 5 Finance package for the NEW 2026 OCR A Level Business (H436) specification.

This ULTIMATE bundle combines:

✔ All 7 fully structured lesson packs (5.1–5.7)
✔ The complete Unit 5 Revision Pack
✔ Exam-style questions with mark schemes
✔ Calculation practice throughout
✔ Model analyse & evaluate answers

Everything you need to teach, assess and revise Unit 5 — without creating a single additional worksheet.

FULL SPEC COVERAGE – 5.1 to 5.7
5.1 What is Finance?

• Role of the finance function
• Assets & liabilities
• Cash vs profit
• Business failure

5.2 Costs, Revenue & Break-Even

• Fixed & variable costs
• Contribution & margin of safety
• Break-even analysis & decisions
• Profitability ratios

5.3 Budgeting

• Purpose of budgets
• Variance analysis
• Favourable & adverse variances

5.4 Cash Flow & Liquidity

• Cash flow forecasts
• Managing shortages
• Current & acid test ratios

5.5 Sources of Finance

• Internal vs external finance
• Suitability & evaluation
• Factors affecting choice

5.6 Financial Statements

• Income statements
• Statements of financial position
• Stakeholder interpretation

5.7 Measuring Financial Performance

• ROCE
• Efficiency ratios
• Gearing ratio
• Ratio interpretation & evaluation

** WHAT’S INCLUDED**
Complete Lesson Packs

Each lesson includes:
• Full PowerPoint
• Core worksheet
• Higher stretch worksheet
• Homework task
• Exam-style questions
• Mark schemes
• 6-mark analyse questions
• 12-mark evaluate questions

Full Revision Pack

• Knowledge organisers
• Retrieval questions
• Calculation drills
• Exam practice
• Model answers
• Evaluation scaffolds

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